D. Colorado May 2003 casesHoelzel v. First Select Corp.In re Hedged-Investments Associates, Inc.Duncan v. Manager, Department of SafetyCozzolino v. Internal Revenue ServiceNegley v. Breads of the World Medical PlanAMERICAN MANUFACTURERS MUTUAL INS. v. LUMBERMENS MU. CASHoelzel v. First Select CorporationPerez-Diago v. Gunja